2005 Idaho Code - 72-1352 — PERIOD, TERMINATION, AND ELECTION OF EMPLOYER COVERAGE

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1352.  PERIOD, TERMINATION, AND ELECTION OF EMPLOYER COVERAGE. (1)
Except as otherwise provided in subsection (3) of this section, any employer
who is or becomes a covered employer within any calendar year shall be deemed
to be a covered employer until his coverage is terminated.
    (2)  The coverage of any covered employer may be terminated if:
    (a)  As of the close of any calendar quarter, it is found that such
    covered employer had no individuals performing services for him in covered
    employment, and that the continued operation of his trade, profession, or
    business is not likely to result in his having a quarterly payroll of one
    thousand five hundred dollars ($1,500) or more within the ensuing two (2)
    calendar quarters; or
    (b)  As of the close of a calendar year, it is found that such covered
    employer did not pay or become liable to pay for services rendered to him
    in covered employment wages amounting to one thousand five hundred dollars
    ($1,500) or more in any calendar quarter of such year, and that the
    continued operation of his trade, profession, or business is not likely to
    create covered employment as defined in section 72-1316, Idaho Code,
    within the ensuing calendar year.
    (c)  Notwithstanding the provisions in subsection (2)(a) or (2)(b), the
    coverage of an employer may not be terminated if he is or was subject
    under the provisions of the federal unemployment tax act during the
    current or preceding calendar year.
    (3)  Any employer for whom services are performed in this state which do
not constitute covered employment, may file with the director a written
request that all such services shall be deemed to constitute covered
employment. Upon approval by the director, such services shall be deemed to
constitute covered employment from the date stated in such approval for not
less than two (2) calendar years. Such services shall cease to be covered
employment as of January 1 of any calendar year subsequent to such two (2)
calendar years, if not later than January 31 of such year either such employer
has filed with the director a written notice of termination, or the director
on his own motion, has given notice of termination of such coverage.
    (4)  Benefits payable to the employees thus covered will be payable on the
same basis and conditions that apply to all other covered employees.